The entity authorised to audit the separate financial statements of PGE Polska Grupa Energetyczna S.A. for 2021 and 2020 and the consolidated financial statements of PGE Group for 2021 and 2020 is Deloitte Audyt spółka z ograniczoną odpowiedzialnością sp. k. (Deloitte) pursuant to an agreement executed on April 26, 2019. The selection of the aforementioned audit firm for the years 2019-2021 was made by the Supervisory Board of PGE S.A. Deloitte is also the entity authorised to audit the annual financial statements of selected PGE Group companies.
The Group also used Deloitte’s services in 2021 and 2020 in the following scope:
- to verify annual, half-yearly packages for consolidation purposes,
- to confirm the conditions for maintaining the indicators set out in the financing agreements,
- to audit the annual financial statements of self-balancing branches,
- to audit reports on the regulatory value of assets and smart metering systems,
- to audit financial and material reports on the implementation of tasks included in the National Investment Plan in connection with free allocation of CO2,
- to issue a report including an assessment of compliance with the requirements for the safekeeping of client assets,
- issue a statement on the risk management system adopted.
The amount of remuneration for the entities, including Deloitte, authorised to audit financial statements in relation to PGE Polska Grupa Energetyczna S.A. and PGE Group subsidiaries is presented in the table below.
| PLN 000s | Year ended December 31, 2021 |
Year ended December 31, 2020 |
|---|---|---|
| Audit firm fee for: | ||
| Audit of annual financial statements | 3,469 | 3,438 |
| Review of semi-annual financial statements | 220 | 220 |
| Other assurance services | 685 | 592 |
| TOTAL | 4,374 | 4,250 |